Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Utah

Physical Nexus in Utah

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Utah

A business is considered to have economic nexus in Utah if it made $100,000 or more in sales OR 200 transactions in the previous or current calendar year.

What’s included?

  • Gross revenue from sales of tangible personal property or any product delivered electronically into the state
  • Services delivered into the state
  • Exempt sales
  • Exempt services